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Full text of "Financial section and warrant for the annual town meeting"

"Watercolor painting for 
the 1971 Town Report by 
Foster Nystrom." 



TOWN OF LINCOLN 



REPORT 
of the 
FINANCE COMMITTEE 



1971 



REPORT OF THE FINANCE COMMITTEE 




Cartoon Courtesy of The New Yorker Magazine 



l 



REPORT 
of the 
FINANCE COMMITTEE 



INTRODUCTION 



In working with various Town agencies to prepare the 1972 budget, all 
parties have sought an "economy" budget, and it was our hope to limit the 
rise in Town expenses to 5%. Nevertheless, the proposed budget shows an 
increase of almost $300,000, or approximately 10%, and we estimate that 
this will lead to roughly a 7% increase in the property tax. 

The proposed budget increase is approximately Lincoln's "average" for 
the preceding 5 years. The budget has risen from $1.8 million in 1966 to 
$2.9 million in 1971, an increase of roughly 65%, or roughly 10% per year 
compounded annually. While there have been variations from year to year 
(the 1969 budget was up almost 20% and last year's less than 6%), it is the 
continuing trend which is of overriding importance. Town spending has been 
rising more rapidly than the incomes of many citizens of the Town, and the 
continued trend appears to us to threaten some of the distinctive character- 
istics of the Town. We believe that the continued rise in Town spending, 
and its implications for the future of the Town, is the most important 
aspect of the Town's financial picture. As a result, this year's report 
by the Finance Committee aims to identify these trends and their implica- 
tions, to compare Lincoln's situation with that of selected nearby towns, 
to review the developments by agency within the Town, to discuss the Town's 
budgeting process, to review the 1972 budget and its implications, and to 
recommend what should be done in light of this analysis. 



AN OVERVIEW 

Lincoln today is in many respects a distinctive community. It has 
successfully maintained a semi-rural way of life despite its proximity to 
a big city, interstate highways, and various industrial parks. It has 
innovated in the development of town services; in education, recreation, 
and conservation. It has done so not only for the benefit of Lincoln 
residents, but also as a responsible member of the larger community. 
Rather than becoming a "tight little island" of excellence, Lincoln has 
opened its major investments - its public schools and public lands - to 
the metropolitan community. Lincoln's METCO program, for example, now 
draws 10% of the incoming elementary students from the inner city and 
stands in marked contrast to the tokenism which still characterizes the 
METCO programs of most other suburban towns. 

Compared to many other suburban towns, Lincoln has also been success- 
ful in maintaining its long standing diversity of ages, incomes, and re- 
ligious and political affiliations. At the same time, the Town has some- 
how developed a "chemistry" or a spirit or a process of government which 



2 



has allowed diverse backgrounds and views to live together and even to 
change together with what might be described as a considerable sense of 
"community". However intangible or difficult these characteristics may 
be to define, Lincoln appears to have been somewhat distinctive in its 
ability to maintain such traditional values as "community" and "diversity" 
side by side, and to do so within the context of a changing metropolitan 
environment. 

We believe that these hard to define yet distinctive characteristics 
of Lincoln have been and continue to be some of its most attractive feat- 
ures, not only for Lincoln residents but for the metropolitan community as 
a whole. While Lincoln cannot stand still in a changing world, we believe 
it can and should continue to plan and work to maintain its distinctive way 
of life. We believe it should continue to chart its own course in rela- 
tion to, but somewhat distinct from the changing metropolitan scene. 

We believe that this is becoming increasingly difficult for any subur- 
ban town to do, and we believe Lincoln's ability to do so is coming under 
increasing pressure. Obviously the growth and spread of urbanization 
threatens Lincoln's ability to maintain its semi-rural character. Equally 
obviously, rising property values and rising taxes are reducing the diver- 
sity of ages and incomes in the Town. Perhaps less obviously, a high 
and steadily rising level of expenditures appears to have pushed Lincoln 
to the limits of what it can afford - and hence to reduce its flexibility 
to take new initiatives on its own. Most of Lincoln's distinctive pro- 
grams cost money. And new programs - if they are to be initiated and 
controlled by Lincoln - will also cost money. Lincoln's level of spend- 
ing, hence of taxes, has reached a point where its flexibility to launch 
new programs is being eroded. At the very time when the environmental 
challenges are increasing, and when we need increased flexibility to adapt 
in creative ways, our financial flexibility is declining. 

While not all of this erosion is of our own making, some of it is. 
Lincoln has achieved one of the highest rates of spending per capita in 
the State, and spends far more than the average of towns of its size. 
(Exhibit 1). Furthermore, it spends more per capita in virtually every 
area and service. Lincoln's spending, coupled with its low level of in- 
dustrial development, means that its spending must be financed by its citi- 
zens. As a result, its taxes per capita are also among the highest in 
the State. This position is difficult to reconcile with the Town's ob- 
jectives of economic and social diversity. It is also difficult to recon- 
cile with the Town's need for financial flexibility to support creative 
new programs. 

We believe Lincoln's financial position is somewhat similar to that 
of the Federal Government - its aspirations to do things may have surpassed 
its means to finance them. In Lincoln's case, rising property values and 
rising taxes are excluding if not driving out moderate income families. 
And it seems time that we recognize that continuation of our present poli- 
cies and practices may lead away from "diversity" and toward polarization, 
thereby neutralizing much of the effort to promote moderate income housing. 

While not all of Lincoln's problems are financial, the increasing 



3 



financial pressures on Town residents threaten to change the fundamental 
character of the Town. 



TOWN SPENDING: A COMPARATIVE VIEW 

As noted above, Lincoln has become a high cost town. As shown in 
exhibit 1, Lincoln spends more per capita in every major expense category 
than other towns of its size . In addition, while aiming to provide ade- 
quate services with "no frills", Lincoln's spending per capita is compara- 
ble to neighboring towns which provide additional services such as indoor 
swimming and tennis (exhibit 1). 

While we do not have data to compare the rate of growth of spending 
by category by town, we do have data on the increase in total spending and 
in taxation (exhibits 2 and 3). These tables show Lincoln with high per 
capita -taxes in comparison with "peer group" towns, and Lincoln's tax rate 
rising somewhat more rapidly. 

We believe many towns are facing a financial squeeze as they try to 
meet rapidly rising costs on the basis of the property tax. We think it 
important to note that Lincoln has now "caught up" in this respect, having 
lost the tax advantage it once enjoyed. We believe it also important to 
raise the possibility that this development may have more implications for 
Lincoln than for some other towns, given our aspirations of attempting to 
influence our own destiny. 



PERSONNEL, THE BASIC COST 

Approximately 70% of Lincoln's town budget goes for wages and salaries. 
Roughly half goes for wages and salaries in the school system. Salaries 
for Lincoln's municipal employees have been rising rapidly in the last few 
years, at least in comparison with broad employment categories nationally 
(exhibit 4). While we do not have the data to compare Lincoln's pattern 
of salary increases with those of other towns in Massachusetts, it seems 
clear that on a national basis salaries have .been rising most rapidly in 
the service and government sectors, and not in manufacturing - despite the 
alleged monopoly powers of big unions and big companies in industry. Our 
situation, therefore, is probably not unique. 

This year, as a result of the Federal Guidelines, pay scales are ex- 
pected to increase roughly 5% at both schools. Since the school contract 
is for the school year, roughly two thirds of the 1971 "moderation" in 
salary increases is felt in 1972, and again roughly two thirds of the new 
1972 contract will impact the 1973 budget. 

While it now seems likely that the local property tax will not long 
remain the primary source of school financing, it is not at all clear at 
this writing just how Lincoln will be affected - particularly should the 
Town wish to maintain its tradition of a high quality educational system 
for its children. In the meantime, moderation in the rise in school 
costs can only come from reducing our aspirations for quality or from 
"doing things differently" - notably from experimenting with different 



4 



patterns of staffing and teaching. Experimentation along these lines is 
already underway both at Regional and at the Elementary School. In addi- 
tion, a revitalized Article 23 Committee continues to work with the Elemen- 
tary School Committee to identify and evaluate other possible approaches. 

As to other town employees, Lincoln's Personnel Board has moved both 
to study and align salaries, and to establish a framework for resolution of 
grievances . 

Personnel costs are made up of the number and grade of jobs and the 
salary levels. So far as salary levels are concerned, we believe the 
Town has done about what it can. If significant economies are to be 
achieved, they appear to lie in the number of personnel employed and the 
grade or "professional status" of the job specifications. We believe the 
Town may have "overprof essionalized" some of its agencies, and that stand- 
ards of service could be maintained via a professional elite supported by 
"para-professionals" and "aides". While a program of experimentation 
with this concept is already underway in the schools, we believe it. has 
general merit throughout the Town agencies. Besides the likely financial 
gains to the Town, there is also the likelihood that this approach will 
make an increasing number of part-time, para-professional jobs available to 
Lincoln residents - a "by-product" which we believe to be as important as 
the possible financial savings. 

We believe the avoidance of overprofessionalization to be one of the 
major avenues to cost control in the Town. In addition, we strongly 
hope the various Town agencies will review their efforts to make maximum 
use of qualified residents in para-professional positions, and notably to 
provide a wider array of paying positions to talented residents, including 
students . 



SPENDING BY AGENCY 

The rate of growth in spending by major Town agencies is shown in 
Exhibit 5. This graph excludes capital costs except for Regional, and 
hence shows trends in operating expenses by agency. 

Obviously operating costs have risen in all agencies, though more 
rapidly in some than in others. More important perhaps is the fact that 
there is considerable similarity in the rise of the various agencies over 
the 66-71 period. What this means is that the various agencies have been 
increasing their spending at similar rates, hence taking a roughly similar 
proportion of Town resources year after year. 

These trends may be looked at in several ways. They may be thought 
to reflect an implicit stability in Town priorities , hence a willingness 
to maintain roughly proportional rates of spending growth. Or they may 
be thought to reflect roughly comparable performance in terms of cost 
effectiveness. This latter point of view would assume a similar measure 
of effectiveness, such as population served. 



5 



Some adjustment is necessary before making such an evaluation for 
Lincoln, however, because the "population" served by the various agencies 
has changed in different ways during the period. For example, the "popu- 
lation" at the Elementary School has declined about 10% from its high in 
1967, Regional has increased by 29%, and the Town population served by the 
other agencies has increased by about 10%. If the trends in spending are 
adjusted to reflect these changes in population served, the implicit sta- 
bility in priorities, as measured by spending, is still clearer (exhibit 6). 
The two significant exceptions are Regional, where spending has risen less 
rapidly than average, and the library, where spending has risen over 50% 
more rapidly than for the other agencies. 

We say implicit stability in priorities because the Town does not have 
priorities sufficiently explicit to use for purposes of explicit goal set- 
ting by agency . In addition, until the last few years , there was no 
systematic comparison or discussion of growth in spending by agency. Each 
agency was left to propose its own budget, and adjustments were made on the 
floor of Town Meeting, if at all. The Town budget was essentially the 
arithmetical sum of the requests of the various agencies. 



THE BUDGETARY PROCESS 

Lincoln's budgetary process seems relatively complex when compared to 
a business enterprise of comparable size. It involves the budgets of 
numerous agencies, some of which are both autonomous and self-financing 
(water), others autonomous but tax supported (schools), and still others 
under the control of the Town's own elected "Top Management". (public 
safety, public works and town government). 

The Town does not really have a consolidated budget in the managerial 
sense. It has a consolidated budget for presentation at Town Meeting, but 
the pieces are prepared independently and the subsequent expenditures are 
controlled independently. The Town has had no governmental mechanism - 
formal or informal - to bring these agencies together to discuss overall 
spending, or to compare priorities in the various areas under more or less 
autonomous control. 

Traditionally the Finance Committee has compiled the various budgetary 
requests, done the arithmetic to arrive at a consolidated budget, and gazed 
into its "crystal ball" to estimate the tax rate. It has worked with the 
various agencies as they prepared their budgets, but in an advisory capac- 
ity. In addition, from time to time, it has advised the Town concerning 
the financial implications of various budgetary matters, including warrant 
articles. It has then served as steward to see that the money was spent 
for the stipulated purposes, and that Reserve Fund transfers were made where 
necessary and appropriate. 

Historically, therefore, Lincoln's budgetary process has relied upon 
the agencies to set priorities and budgets themselves, and the "top manage- 
ment" function of appraising the totality and the priorities among agencies 
was exercised at Town Meeting or not at all. And, until very recently, it 
was common for the Town to approve not only the consolidated budget but all 
or almost all of the special articles requesting further appropriations. 



(» 



The increasing burden of local taxes, coupled with "pay pauses" or un- 
employment for many residents, has led Lincoln - as well as other coonun- 
ities - toward more concern for the financial "outcomes" of this process. 
The Finance Committee believes there have also been signs of a growing con- 
cern among Lincoln residents for more responsive budgetary process. Last 
year, acting on this belief, the Finance Committee proposed an overall 
ceiling on spending, and worked with the various agencies to keep spending 
below that level. Last year's attempt seemed relatively successful, both 
in securing cooperation of the various agencies, and in holding spending 
close to the targeted ceiling. 

This year we have been less successful, at least in terms of the budget- 
ary outcome. While the various agencies have continued to work with us in 
a cooperative spirit, each continued to set its own priorities and no 
mechanism has developed for comparing these priorities from an overall or 
"Town" point of view. As a result, such priority setting - if it is to be 
attempted - is left to Town Meeting. While this is in the best New Eng- 
land traditions, we submit that the various programs and agencies are so 
complex that it is impractical if not unwise to try to "reshape" the Town 
budget on the floor of Town Meeting. Furthermore, constructive change can 
only be accomplished in planned phases over several years, a type of plan- 
ning which can hardly be achieved in Town Meeting as presently conceived. 

We believe a new and bolder approach to budgetary planning and control 
is needed. The Finance Committee does not set priorities for the Town, 
nor is it an executive agency responsible for implementing such priorities. 
It is an advisory agency; responsible for advising the Town in financial 
matters. While it can attempt to maintain "implicit priorities" or per- 
haps to try to influence them in small ways, what is needed is a more care- 
ful, comprehensive and continuous review of spending plans by agency in a 
forum or through a mechanism where priorities can be set on a Town-wide 
basis rather than agency by agency - as at present. 

This year's budget shows why. Although each agency has felt budget- 
ary pressures, and has tried to respond with an "economy budget", the pro- 
posed budget is up almost $300,000, or roughly 10°6. This compares with 
$155,000 last year. The increases consist of seemingly reasonable in- 
creases for the existing agencies plus some large, non-controllable items. 
As will be seen by reviewing the proposed budget, the various pieces seem 
reasonable; it is the total which appears otherwise. 

THE PROPOSED 1972 BUDGET 

The proposed budget for 1972 is shown in detail in exhibit 11. It 
is shown below in summary form to permit a rapid comparison with 1971 ex- 
penditures. 



7 



Category 



1971 Expenditures 



1972 Budget 



$ Increase 



General Government $ 


111,909 


$ 130,880 


$ 18,971 


Public Safety 


254,147 


277,475 


23,328 


Health § Sanitation 


25,321 


29,383 


4,062 


Public Works 


221,368 


220,425 


(943) 


Public Welfare 


10,285 


11,000 


715 


Elementary School 


1,251,072 


1,330,000 


78,928* 


Regional High School 


540,428 


590,949 


50,521 


Regional Vocational School 





2,300 


2,300 


Library 


82,305 


85,566 


3,261 


Recreation 


18,898 


21,112 


2,214 


Cemeteries 


5,054 


7,400 


2,346 


Debt Service 


244,278 


317,256 


72,978 


Unclassified 


104,607 


145,678 


41,071 


Reserve Fund 


23,787 


30,000 


6,213 


Total $ 


2,893,459 


$3,199,424 


$305,965 


The major sources of increase are 


easily identifiable: 




Debt Service 




+$73,000 




Elementary School 




+ 63,000* 




Regional High School 




+ 50,000 




Property insurance 








(in Unclassified) 




+ 30,000 





* The apparent discrepancy in these figures is accounted for by 
the fact that about $16,000 is earmarked for retroactive 1971 
salary increases which will be paid eventually from 1971 funds. 

Of these, the rise in debt service is due primarily to previously 
voted articles, including the refinancing of the conservation purchases and 
the addition to Brooks School. The rise in property insurance is due to a 
rise in the premiums for municipal buildings. Both are "non-control lable M 
increases so far as this year's Town Meeting is concerned. 

The increase at Regional represents less than 4% in per pupil costs, 
and seems austere indeed. The cost to Lincoln is up about 9% because of 
an increase in the Lincoln enrollment. 

The per pupil increase at Elementary is more than 8%, reflecting some 
unavoidable problems of shrinking faculty in line with a shrinking enroll- 
ment, as well as previous salary commitments. Thus, it should be noted 
that "instructional expenses", including both salary increases and a re- 
duction in personnel, are up $42,000, or roughly 4%. Projected costs for 
bus transportation are up $9,000, or 20%, and the cost of fuel is up 
$12,000, or 25%. Bus transportation is contracted on a bid basis and the 
increase is therefore one in "market prices". The increased fuel bill is 
due in large measure to a change to low sulphur oil to meet new State regu- 
lations. As a result, almost all of the increase at Elementary is also 
beyond our control, given our present plant facilities and staffing patterns 

Among the other increases, the Public Works budget contains a $13,000 
increase in the cost of operating the dump, including the new re-cycling 
program. The overall increase is unknown as this report is written, as 
salary negotiations with the new union have just gotten underway. 



8 



The $22,000 increase in the Fire and Police budget reflects $9,000 in 
salary increases, and $7,500 to replace two cruisers and add a third one, 
and $5,000 to modernize the Town's communication system. The remaining 
$40,000 of proposed increases is scattered among various agencies, includ- 
ing such items as a $5,000 increase in expected veterans' benefits, a 
$7,000 increase in the employees' pension fund, items over which we have 
little, if any, control. 

This year, as last year, the Finance Committee proposes a Reserve 
Fund of $30,000 to meet contingencies. The use of the Reserve Fund during 
1971 is shown in exhibit 7. 

Our estimate of the 1972 tax rate is shown in exhibit 8. This esti- 
mate includes $77,000 for special warrant articles, an ingredient over 
which the Town does have direct influence. The Finance Committee will 
be prepared to discuss these articles in detail at Town Meeting, and ex- 
pects to recommend substantially less than the total sum requested. 

One favorable influence on the expected tax rate is the larger than 
usual amount of "free cash". An analysis of the Town's free cash posi- 
tion is shown in exhibit 9. An historical analysis of Lincoln's assessed 
valuation and tax rate is shown in exhibit 10. 

The 1972 budget, despite its 10% increase, contains no major new pro- 
grams and no major investments. It contains salary increases in line with 
the Federal pay guidelines. It represents an "austere" approach to main- 
taining the status quo. Meanwhile, the status quo is becoming increasingly 
burdensome to support at the very time that Lincoln should be building 
financial flexibility so as to have more options with which to meet a more 
and more rapidly changing environment. As a result, we believe an austere 
approach to the status quo is not adequate to meet the Town's long term 
needs. We believe a new approach is required. 



WHAT WE NEED 

We believe the Town needs to bring its aspirations in line with its 
financial means, namely the tax paying capacity of its citizens. We be- 
lieve this requires the establishment of more explicit objectives for the 
various Town agencies, and the establishment of decision making machinery 
capable of setting priorities between agencies. We believe the Town needs 
"stronger" government, stronger in the sense of articulating priorities 
from a Town point of view and stronger in the sense of translating these 
into financial guidelines. We recognize that this requires the coopera- 
tion of all Town officials. It requires the leadership of the Selectmen. 
It requires a more active role for the Finance Committee. And to be 
effective, it requires a more effective process of "consultation" between 
the Town and the "Town Government", not only so Town officials hear more 
from the Town, but also so that residents shape their suggestions in terms 
of what they are willing to give up in order to pay for more of what they 
"need". 

We believe Lincoln needs not only stronger Town government, but one 
which operates through a different structure. The present structure of 



9 



Town government gives top executive authority to the Selectmen. It also 
gives the Selectmen responsibility for innumerable routine chores. In 
practice, the routine problems have occupied most of their time. We be- 
lieve that it is of utmost importance to relieve the Selectmen of most of 
the routine chores, so that they can devote adequate time and -attention to 
the critical or strategic issues facing the Town. We believe these 
strategic issues include: 

— land acquisition 

land usage 
-- moderate income housing 

education 

relations with the metropolitan area 
the financial position of Lincoln 

Major policy changes in any of these areas seem possible, and any such 
change could have an important impact on the destiny of the Town. In con- 
trast, we see little likelihood of strategic change in some of the areas 
which now occupy a great deal of the Selectmen's time, namely the Public 
Works Department and the Police and Fire Departments. While each of 
these services is of vital importance to the Town, the scope of choice in 
the years ahead appears distinctly limited - a new snow plow, a new cruiser, 
more or less manpower, etc. What is needed is competent, sensitive ad- 
ministration of these "established" activities, with occasional review from 
the Selectmen, when and if a strategic issue arises. 

We believe a new board or boards should be created to supervise these 
activities, reporting to the Selectmen. 

In addition, the Selectmen spend time listening to a multitude of 
small hardship problems. While of importance to the individuals con- 
cerned, their importance to the Town is more limited. At present, these 
problems clog the machinery of Town government by taking time on the 
Selectmen's calendar. 

We believe the Town should create the new position of "Ombudsman", to 
act as a first "court of appeal" for problems of individual hardship. 

Finally, we believe it indispensable that the Selectmen restructure 
their own working patterns so as to (1) identify and clarify the strategic 
issues facing the Town, (2) make appropriate arrangements for evaluation 
of these issues with the various agencies and parties most directly con- 
cerned, (3) reassess just what Lincoln can and cannot do in the years ahead 
to maintain its distinctive qualities, and (4) be prepared to come before 
the Town with proposals for strategic change as appropriate to meet un- 
folding circumstances. In short, we believe the Selectmen need to clear 
their calendar of much of the routine administrative problems so they can 
concentrate on the "top management" problems facing the Town. 

Lincoln has grown in the 1960's. But its problems have grown in 
complexity far more than "size". While we are still a small town in area 
and population, we live in a much more rapidly changing environment. Town 
government has not kept up with these changes. We are still operating 



10 



through a structure worked out for an era when Lincoln was "outside Route 
128" and outside the metropolitan problems, and when its resources were 
easily equal to its operations. That governmental structure is no longer 
adequate to our needs. 

We urge your participation in and support for a restructuring of Town 
government. We hope that this will have high priority, as we believe the 
shortest and surest way to adjusting our aspirations to our means is via 
an explicit attack on the problem - of our aspirations, our means, and the 
governmental structure through which we relate one to the other. 



Arthur Coburn, III 
An Wang 

V. Gerald Wright 
William Williams, Jr. 
Bruce R. Scott, Chairman 

THE LINCOLN FINANCE COMMITTEE 



11 



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15 



EXHIBIT 3 




14 



EXHIBIT 4 



COMPARATIVE % SALARY INCREASES 
U.S.A. - LINCOLN 



% Increase 
80 



U.S.A. LINCOLN 

1965 - Second Quarter (Major Departments) 
1971 1966 - 1971 

(5 1/2 years) (5 years) 

Source: Bureau of Labor 
Statistics 



is 



EXHIlIT 5 



INCREASES IN EXPENDITURES 
FOR MAJOR DEPARTMENTS 
1966 - 1971 



Index 
240 




1966 1967 1968 1969 1970 1971 



16 



EXHIBIT 6 

INCREASES IN EXPENDITURES 
FOR MAJOR DEPARTMENTS 
(ADJUSTED FOR POPULATION CHANGES) 
1966 - 1971 




17 



EXHIBIT 7 



RESERVE FUND TRANSACTIONS 
Account No. Category Amount of Transfer 



71 


Flf^ot'inn OFFi r*i a 1 <; 




72 


Flfffinn £ Rpcri •>1"t , p1"1 on Fvnpn^p 


600 00 


101 


Pnl i f p — SjjIjitips 


2,441 . 66 


110 


Pi rp r)p>n artmpnt _ Qql ari p? 

X lie \J \z vj a i uiiicn u uaiai ilj 


1 151.53 


122 


("'ommiini rati nns — Fytiptisp 


305 65 


303 


Public Works — Equipment § Expense 


1 650 57 


304 


Puhlir Wovks — Tee £ .Snow Removal 


2,761.75 


305 


Public Works - Street Lights 


224. 88 


306 


PiiVil i c WotV<; — Sani tarv I.anrl Ri 1 1 


5 558 73 


310 


Public Works — Public Works Building 


256. 36 


403 


Veterans' Services 


4,500.00 


804 


Interest on Tax Anticipation Notes 


637.02 


806 


Interest on School Bonds , 


150.00 


901 


Employees' Hospital § Insurance Fund 


487.48 




Premium on Bonds 


1,888.94 


— 


Interest on Bonds Account 


383.33 




Various Bonds 


762.75 




Total 


$23,786.63 




18 





EXHIBIT 8 



ESTIMATED 1972 TAX RATE 



1. Town Budget (Warrant Article 5) $ 3,199,000.00 

2. Funds available to offset 
against budget: 

(a) Free Cash $ 123,000.00 

(b) State and Federal 

school aid 20,000.00 

(c) State § County highway 

reimbursements 19,000.00 

(d) Other 4,000.00 

-166,000.00 

3. Budget appropriations to be paid 

by taxation 3,033,000.00 

4. Other warrant articles (net of 

offsets) 77,000.00 

5. Total warrant articles to be paid 

by taxation 3,110,000.00 

6. County § State assessments (estimated): 

(a) County 135,000.00 

(b) State $ MBTA 80,000.00 

215,000.00 

7. Total expenditures to be paid 

by taxation 3,325,000.00 

8. Other sources of funds (estimated) 

(a) State Local Aid Fund 360,000.00 

(b) Motor Vehicle Excise 160,000.00 

(c) Others (net) 20,000.00 

-540,000.00 

9. Total to be raised by taxation $ 2,785,000.00 

10. Estimated property valuation $47,800,000.00 

11. Estimated tax rate (per $1,000 assessed value) $58.26 



19 



EXHIBIT 9 



ANALYSIS OF SURPLUS REVENUE AND FREE CASH 
January 1 - December 31, 1971 



Balance of free cash, January 1, 1971 $ 150,000 

Deduct: Appropriations from free cash 

(3/27/71 Town Meeting) 94,000 

$ 56,000 

Add: Receipts in excess of estimates used 

in setting 1971 tax rate $ 21,000 

Excess of appropriations over 
expenditures : 

General Article (Article 5) - 1971 49,000 
Special Articles - 1971 12,000 
Special Articles - 1968-69 3,000 
Real estate taxes levied subsequent to 

setting 1971 tax rate 69,000 
Appropriations voted 6/16/70 after 
setting 1970 tax rate included in 
1971 tax rate 70,000 
State and County highway reimbursements 11,000 

235,000 

Balance of free cash, December 31, 1971 291,000 
Uncollected taxes and other adjustments, 

December 31, 1971 118,000 
Free cash available at December 31, 1971 

(Certified by State Auditor) 173,000 
Balance maintained by Town Treasurer -50,000 
Free cash available to offset against 1972 budget $ 123,000 



20 



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21 



EXHIBIT 11 



SCHEDULE OF APPROPRIATIONS AND EXPENDITURES OF 1971 
AND RECOMMENDATIONS FOR 1972 



Appropriation 
1971 



Expenditures 
1971 



Recommendations 
1972 



EXECUTIVE 



GENERAL GOVERNMENT 



Selectmen 

2. Salaries 

3. Personal Expense 

4. Expense 

5. Out of state travel 



300.00 
300.00 

1,000.00 
600.00 

2,200.00 



$ 300.00 
300.00 
836.07 

1,436.07 



300.00 
300.00 

1,000.00 
600.00 

2,200.00 



Executive Secretary 

6. Salary 

7. Expense 



Finance Committee 
10. Expense 

Town Office 

Clerks' salaries 



15. 
16. 



Expense 



17,200.00 
625.00 
17,825.00 

225.00 



17,990.00 
4,550.00 
22,540.00 



17,200.00 
444.05 
17,644.05 



16,978.99 
4,537.19 
21,516.18 



18,000.00 
525.00 
18,525.00 

225.00 

19,450.00 
5,375.00 
24,825.00 



Town Accountant 



20. 
21. 



Salary 
Expense 



8,020.00 
700.00 
8.720.00 



8,020.00 
696.12 
8,716.12 



8,420.00 
800.00 
9,220.00 



Treasurer § Collector 



30. 
31. 



Salaries 
Expense 



18,710.00 
5,300.00 
24,010.00 



18,512.16 
5,300.00 
23,812.16 



20,430.00 



25,690.00 



Assessors 



50. 
51. 



Salaries 
Expense 



550.00 
2,175.00 
2,725.00 



550.00 
1,732.18 
2,282.18 



1,550.00 
2,575.00 
4,125.00 



Legal 
55. 
56. 



Legal 
Expense 



8,500.00 
200.00 
8,700.00 



8,500.00 
196.70 
8,696.70 



8,500.00 
200.00 
8.700.00 



22 



Appropriation Expenditures 
1971 1971 



Town Clerk 

60. Salary 

61. Expense 



200.00 
450.00 



650.00 



200.00 
145.54 



345.54 



Election § Registration 

70. Salaries of 

registrars 

71. Election officials 

72. Expense 



Planning Board 

80. Expense 

Board of Appeals 

81. Expense 

Conservation Commission 

82. Expense 

Consulting S Engineering 
85. Expense 

Town Hall 



90. Custodians 

91. Maint. £ Expense 



200.00 
150.00 
1,800.00 
2,150.00 



5,090.00 



250.00 



5,200.00 



10,400.00 



4,610.00 
5,910.00 
10,520.00 



200.00 
176.00 
2,337.37 
2,713.37 

4,449.80 

166.18 

3,502.78 

6,593.57 



4,609.03 
5,424.99 
10,034.02 



TOTALS FOR GENERAL 
GOVERNMENT 



$ 121,205.00 



$ 111,908.72 



PROTECTION OF PERSONS AND PROPERTY 



Police Department 

100. Salaries 
Educational 

incentive 

101. Expense 

102. Cruisers 



$ 112,325.00 

2,500.00 
11,370.00 

126,195.00 



$ 114,766.66 

2,500.00 
10,808.40 

128,075.00 



Fire Department 
110. Salaries 

112. Expense 

113. Hydrant service 



57,310.00 
7,329.00 
18,420.00 
83.059.00 



58,461.53 
6,700.82 
18,420.00 
83,582.35 



25 



Appropriation 
1971 



Expenditures Recommendations 
1971 1972 



Communications 



121, 
122, 



Wages 
Expense 



Civil Defense § 
Disaster Services 
123. Expense 



$ 28,170.00 
4,735.00 
32.905.00 



340. 00' 



26,621.42 
5,040.65 
31,662.07 



868.36 



$1107.78 carried forward from 1970 budget 
$ 579.42 to be carried forward to 1972 



28,350.00 
9,450.00 
37,800.00 



480.00** 



Fire § Police Building 

125. Maint, § expense 

126. Outside rentals 



Inspectors of Buildings 

128. Inspectors' fees 

129. Expense 



TOTALS FOR PROTECTION 
OF PERSONS § PROPERTY 



4,945.00 
1,200.00 
6,145.00 



7,100.00 
150.00 
7,250.00 



$ 255,894.00 



4,368.53 
1,200.00 
5,568.53 

4,390.48 
4,390.48 

$ 254,146.85 



4,480.00 
1,200.00 
5,680.00 



6,200.00 
150.00 
6,350.00 



$ 277,475.00 



HEALTH AND SANITATION 



Board of Health 



200. 
201. 
202. 

203. 



Salaries 

Expense 

Inspection 

services 
Garbage 

collection 



TOTALS FOR HEALTH 
AND SANITATION 



$ 10,150.00 
5,825.00 

1,400.00 

9,500.00 

$ 26,875.00 



$ 9,929.22 
5,275.18 

886.33 

9,229.85 

$ 25,320.58 



$ 12,250.00 
6,108.00 

1,400.00 

9,625.00 

$ 29,383.00 



PUBLIC WORKS 



Public Works Department 
300. Salaries $ wages $ 89,000.00 

302. Highway maint. 37,770.00 

303. Equip. £ expense 17,570.00 

304. Snow § ice 

removal 26,500.00 

Street lights 9,090.00 



305, 
306, 



Sanitary land fill 15,650.00 
195,580.00 



88,301.29 
35,054.03 
19,120.73 



29,261.75 
9,314.88 
21,208.73 
202,261.41 



$ 72,200.00 
38,150.00 
16,300.00 

25,000.00 
9,790.00 
28,625.00 
190,065.00 



24 



Appropriation Expenditures Recommendations 
1971 1971 1972 



Highway Building 
310. Maint. § expense 

Chapter 90 

320. Maintenance 

321. Construction 



4,000.00 

9,000.00 
18,000.00 
27,000.00 



$ 4,256.36 



9,000.00 
5,849.89 
14,849.89 



3,360.00 



9,000.00* 
18,000.00* ' 
27,000.00 



* State and County share of $6000 to be taken from free cash 

and returned thereto when received 

** State and County share of $13,500 to be taken from free cash 

and returned thereto when received 



TOTAL FOR 
PUBLIC WORKS 



$ 226,580.00 $ 221,367.66 



$ 220,425.00 



PUBLIC WELFARE 



Public Welfare 
403. Veterans* 
services 



$ 6,000.00 $ 10,284.87 



$ 11,000.00 



TOTALS FOR PUBLIC 
WELFARE 



$ 6,000.00 $ 10,284.87 



11,000.00 



EDUCATION 



Elementary School 



501. 


Administration 


$ 40,205.00 


$ 37,819.75 


$ 42,125.00 


501a. 


Out of state 










travel 


1,500.00 


923.45 


500.00 


502. 


Instruction 


967,464.00 


949,307.02 


1,009,247.00 


503. 


Other services 


92,350.00 


100,333.41 


100,850.00 


504. 


Operation § maint. 










of plant 


154,000.00 


153,945.12 


170,245.00 


507. 


Acq. of fixed 










assets 


8,787.00 


7,273.42 


4,533.00 


509. 


Programs with 










other systems 


400.00 


1,470.00 T 


2,500.00 






1,264,706.00 


1,251,072.17 


1,330,000.00 


Regional High School 








510. 


Regional High 










School 


540,428.22 


540,428.22 


590,949.26 


Vo-Tech School District 








511. 


Vo-Tech High Sch. 






2,300.00 


TOTALS 


FOR EDUCATION 


$1,805,134.22 


$1,791,500.39 


$1,923,249.26 



25 



Appropriation Expenditures Recommendations 

1971 1971 1972 



LIBRARY 



Librar y 
520. 
521. 



522. 
530. 
531. 



Salaries 
Books, records, 

etc. 
Expense 
Custodian 
Maint. § exp. 



49,692.00 

16,521.00 
3,575.00 
3,861.00 
9,005.00 



49,557.86 

16,517.67 
3,574.49 
3,674.80 
8,980.46 



$ 51,082.00 

17,200.00 
3,975.00 
3,939.00 
9,370.00 



TOTALS FOR LIBRARY 



82,654.00 



82. 305.2) 



$ 85,566.00 



RECREATION 



Recreation 



600, 
602, 
604, 



Salaries 
Expense 
Tennis court 
sprinkler 



11,885.00 
6,325.00 

1,600.00 



$ 10,962.95 
6,350.51 

1.584.53 



$ 12,150.00 
8,700.00 

262.19 



TOTALS FOR RECREATION 



19,810.00 



18,897.99 



21,112.19 



Cemeteries 
700. Interments 
702. Maint. £ exp. 

TOTALS FOR CEMETERIES 



CEMETERIES 



700.00 $ 
7.700.00 



,400.00 



540.08 



$ 5,054.51 



TOWN DEBT SERVICE 



700.00 
6,700.00 

7,400.00 



Town Debt Service 



802. 


Fire § police 








bldg. bonds $ 


5,000.00 


$ 5,000.00 


803. 


Int. on fire $ 
police bldg. 








bonds 


1,260.00 


1,260.00 R 
15,637.02 


804. 


Int. on tax bonds 


15,000.00 


805. 


School bldg. bonds 


96,000.00 


96,000.00 


806. 


Int. on school 




23,340. 00 R 




bldg. bonds 


20,540.00 


809. 


Land purchase bonds 


15,000.00 


15,000.00 


810. 


Int. on land 








purchase bonds 


4,882.50 


4,882.50 



5,000.00 



1,080.00 
21,000.00 
130,000.00 

46,475.00 
60,000.00 

28,101.00 



26 



Appropriation 
1971 



Expenditures Recommendations 
1971 1972 



Town Debt Service, cont. 

811. Multi-purpose 

bonds $ 

812. Interest on 

multi-purpose 

bonds 

*806. Int. on new 

school bonds 16,650.00 
Int. on bond 

antic, loan 50,937.50 
Int. on 1-day 

notes 50.00 
Int. on bond 

antic, loan - 

Codman Corner 3,000.00 
Int. on serial bds. 
to refinance 

Codman Corner 2,660.00 
Int. on conservation 

bonds 9,675.00 



TOTALS FOR TOWN 
DEBT SERVICE 



$ 240,655.00 



16,650.00 
50,937.50 
12.71 

3,383.33 

2,500.00 
9,675.00 

$ 244,278.06 



$ 20,000.00 



5,600.00 



$ 317,256.00 



UNCLASSIFIED 



Unclassified 

900. Middlesex Co. 

Pension Fd. 

901. Emp. Hospital 

S Insurance 
Fund 

902. Property $ 

Indemnity Ins. 

904. Print. $ Dist. 

town reports 
§ town meeting 
expense 

905. Preservation of 

town records 

906. Celebration Comm. 

907. SILC membership 



35,970.00 

31,000.00 
30,940.00 

3,200.00 

200.00 
2,575.00 
500.00 



TOTALS FOR UNCLASSIFIED $ 104,385.00 



$ 35,970.00 

31,793.59 
30,940.00 

3,157.56 

21.00 
2,725.00 : 

$ 104,607.15 



R 



RESERVE FUND 



$ 27,000.00 $ 23,786.63 



$ 42,078.00 

36,600.00 
60,100.00 

3,200.00 

200.00 
3,000.00 
500.00 

$ 145,678.00 
$ 30,000.00 



GRAND TOTALS 



$2,924,592.22 $2,893,458.69 



$3,199,424.45 



27 



Appropriation Expenditures Recommendations 
1971 1971 1972 



WATER DEPARTMENT 

Water Department 

950. Salaries $ 225.00 $ 225.00 $ 225.00 

951. Wages 28,500.00 24,516.40 30,000.00 

952. Expense 33,450.00 26,759.35 33,475.00 

955. Bonds 25,000.00 25,000.00 30,000.00 

956. Int. on bonds 7,012.50 7,012.50 7,212.50 



R = Reserve Fund Transfer 

T = Interdepartmental Transfer 

* Transfer from Donald Gordon Recreation Fund as voted 
at Annual Town Meeting. 



TOTALS FOR WATER DEPARTMENT $ 94,187.50 $ 83,513.25 $100,912.50 



28 



WARRANT 
1972 NOTICE 



COMMONWEALTH OF MASSACHUSETTS 
MIDDLESEX, ss. 

To either of the Constables of the Town of Lincoln in said County: 
GREETING : 

In the name of the Commonwealth you are hereby required to notify 
the legal voters of said Town of Lincoln qualified to vote in Town 
Meeting for the transaction of Town Affairs to meet in the Brooks 
School Auditorium in said Lincoln on Saturday, the twenty-fifth day 
of March next, at 9:30 a.m., then and there to act on the following 
articles, except Article 1, and also to meet at the Fire and Police 
Building on Monday, the twenty-seventh day of March next, at 7:30 
a.m., then and there to act on the following Article 1, by posting 
a copy of this Warrant, by you attested, in said Town, seven days 
at least before the twenty-fifth day of March next. 

The polls for voting the Australian ballot on Monday, March twenty- 
seventh, will be opened at 7:30 a.m. and will be closed at 8 p.m. 

ARTICLE 1 . To bring in their votes for one member for each of 

the following offices: 

Moderator for three years 

Town Clerk for one year 

Selectman for three years 

Selectmen for two years 

Treasurer for one year 

Assessor for three years 

School Committee member for three years 

Water Commissioner for three years 

Board of Health member for three years 

Cemetery Commissioner for three years 



29 



Planning Board member for five years 

Planning Board member for two years 

Commissioner of Trust Funds for three years 

Trustee of Bemis Fund for three years 

Director of DeCordova and Dana Museum for four years 

Recreation Committee member for three years 

and also the following question: 

(1) "Shall licenses be granted in this town for 
the operation, holding or conducting a game 
commonly called beano?" 

Note : Included as part of the Annual Town Election 
will be an election of two members for three 
years each to the Lincoln-Sudbury Regional 
District Committee. 

ARTICLE 2 . To bring in their votes for any committees, commis- 
sioners, trustees, and other officers required by 
law to be elected by ballot or otherwise. 

Selectmen 



ARTICLE 3. To hear and act upon the reports of Town Officers, 
Committees, Commissioners and Trustees. 

Selectmen 



ARTICLE 4 . To fix the salaries and compensation of the several 

elective officers of the Town and to determine whether 
any Department, Board or Committee shall be authorized to employ for 
additional compensation any of its members and to fix additional 
compensation of such members. 

Selectmen 



ARTICLE 5 . To raise and appropriate money for the necessary and 

expedient purposes of the Town, or take any other 
action relative thereto. 

Finance Committee 



30 



ARTICLE 6. To see if the Town will vote to authorize the Town 

Treasurer, with the approval of the Selectmen, to 
borrow money from time to time in anticipation of the revenue of the 
financial year beginning January 1, 1973, and to issue a note or 
notes therefor, payable within one year, and to renew any note or 
notes as may be given for a period of less than one year, in accord- 
ance with Section 17, Chapter 44, General Laws. 

Selectmen 



ARTICLE 7 . To see if the Town will authorize the Board of 

Selectmen and the School Committee to continue the 
Town's annual contract with U. S. Commissioner of Education to 
operate the elementary school at L. G. Hanscom Field, Bedford, Mass- 
achusetts, or take any other action relative thereto. 

School Committee and Selectmen 



ARTICLE 8 . To see if the Town will vote to appropriate any sums 

received from the Federal or State governments on 
account of the cost of acquisition of land for conservation purposes 
to the payment of debt incurred by the Town for such acquisition, 
or take any other action relative thereto. 

Selectmen 



ARTICLE 9 . To see if the Town will vote to accept the proposed 

"Amendment No. 1 to the Agreement for the Establish- 
ment of the Minuteman Regional Vocational Technical School District", 
a copy of which is filed with the Selectmen, which amendment would 
change the composition of the Regional District School Committee 
from one member from each member town to provide in substance that 
the Committee shall consist of one member from each member town hav- 
ing a population of 20,000 persons or less, two members from each 
member town having a population of more than 20,000 but less than 
40,000 persons, and three members from each member town having a 
population of 40,000 or more persons, population being determined 
in accordance with the most recently published Federal census. 

Minuteman Regional Vocational Technical 
School District Committee 



31 



ARTICLE 10 . To see if the Town will vote to acquire for municipal 

purposes by eminent domain, purchase, gift, or any 
other way from W. Newton Nelson, about 35 acres of land on the south- 
westerly side of Mill Street adjacent to the southerly boundary of 
the Minute Man National Historical Park, and for such purpose to 
raise and appropriate a sum of money and to determine whether to 
provide said sum by taxation, by transfer from available funds, by 
borrowing under the authority of the General Laws, or any combina- 
tion of such methods, or take any other action relative thereto. 

Selectmen 



ARTICLE 11 . To see if the Town will vote to amend the zoning 

bylaw by eliminating the present alphabetical system 
of reference in the zoning bylaw and substituting therefor a decimal 
system of reference, all as proposed in an amendment now on file 
with the Town Clerk and available for inspection, or take any other 
action relative thereto. 

Planning Board 



ARTICLE 12 . To see if the Town will vote to amend the zoning 

bylaw by inserting a new Section VII (Special Provi- 
sion for Low and Moderate Income Housing) which will provide for the 
creation of apartments in existing buildings under certain circum- 
stances, subject to the permission of the Board of Appeals, and to 
renumber accordingly the subsequent sections, all as proposed in an 
amendment now on file with the Town Clerk and available for inspec- 
tion, or take any other action relative thereto. 

Planning Board 



ARTICLE 13 . To see if the Town will vote to amend the zoning 

bylaw by inserting a new Section V, A, 4 (R-4 Resi- 
dential District) to permit the construction of subsidized housing 
for persons of low and moderate income under certain conditions , 
all as proposed in an amendment now on file with the Town Clerk and 
available for inspection, or take any other action relative thereto. 

Planning Board 



32 



ARTICLE 14 . To see if the Town will vote to amend the zoning 
bylaw by replacing the present paragraph D under 
Section VI (Off-Street Parking and Loading Areas) with a new para- 
graph D with the same title, all as proposed in an amendment now on 
file with the Town Clerk and available for inspection, or take any 
other action relative thereto. 

Planning Board 



ARTICLE 15 . To see if the Town will vote to amend the zoning 

bylaw by providing for minimum standards whenever 
any permit is to be considered under subparagraph (a) under "Uses 
Permitted Subject to Permission of the Board of Appeals" in Section 
V, A, 1, all as proposed in an amendment now on file with the Town 
Clerk and available for inspection, or take any other action rela- 
tive thereto. 

Planning Board 



ARTICLE 16 . To see if the Town will vote to support the School 

Committee in its continuing plan to bring a limited 
number of children from underprivileged areas to the Lincoln Schools 
for purposes of education, or take any other action relative thereto. 

School Committee 



ARTICLE 17 . To see if the Town will vote to support the School 
Committee's proposal for the Sidetrack Program for 
the next school year, or take any other action relative thereto. 

School Committee 



ARTICLE 18 . To see if the Town will raise and appropriate a sum 

of money to make required modifications to the 
furnaces and incinerators in Center, Hartwell, Smith and Brooks 
Schools so that their use will qualify under the State regulations 
for the control of air pollution, or take any other action relative 
thereto. 

School Committee 



35 



ARTICLE 19 . To see if the Town will vote to authorize the trans- 
fer of $4,000 from the unexpended balance of the 
proceeds of the fire insurance policies received by the Town on 
account of fire damage to the Brooks School, said sum to be added 
to the $43,800 for the installation of fire detector heat sensors 
in the elementary school buildings, which was voted by the Town 
under Article 10 of the Warrant for the Special Town Meeting on 
October 27, 1971, or take any other action relative thereto. 

Selectmen 



ARTICLE 20 . To see if the Town will vote to raise and appropriate 

a sum of money to construct two new tennis courts 
adjacent to the existing Town courts, or take any other action rela- 
tive thereto. 

By Petition 

ARTICLE 21 . To see if the Town will vote to raise and appropriate 

a sum of money to complete the bicycle path now 
under construction on Bedford Road from approximately the intersec- 
tion of Sandy Pond Road to Route 2, authorized by vote of the Town 
under Article 11 of the Special Town Meeting of June 16, 1970, as 
shown on a plan entitled "Plan of a portion of Bedford Road with 
Bicycle Path", dated May 27, 1970, by Cleverdon, Vamey § Pike, or 
take any other action relative thereto. 

Selectmen 



ARTICLE 22 . To see if the Town will vote to raise and appropriate 

a sum of money to lay out and construct a bicycle 
path, partly within the boundaries of Trapelo Road and partly on 
private lands, from its intersection with Bedford Road to its inter- 
section with Winter Street, all as shown on a plan entitled "Plan of 
a Portion of Trapelo Road with Bicycle Path", dated February 14, 
1972, by Cleverdon, Vamey § Pike, presently on file in the office 
of the Town Clerk; for said purposes to acquire necessary easements 
or interests in fee by eminent domain, purchase, or any other way, 
from private owners wherever shown on said plan; and to provide said 
sum by taxation or from free cash or partly from each, all under the 
authority of General Laws, Chapter 82, Section 35, or take any other 
action relative thereto. 

Selectmen 



34 



ARTICLE 23 . To see if the Town will approve the amount of debt 

authorized by the Lincoln-Sudbury Regional School 
District Committee to finance the cost of adding to and equipping a 
school building, as follows: 

a) a sum for the construction and equipping of additions 
to the district high school; 

b) as part of the same project an additional sum for the 
further equipping of the aforesaid school building by 
the installation of tennis courts on the same premises; 
and 

c) as part of the same project an additional sum for the 
further equipping of the aforesaid school addition by 
the installation of bleachers near the athletic fields 
associated with said building. 

Regional District School Committee 



ARTICLE 24 . To see if the Town will vote to raise and appropriate, 

or transfer from available funds, a sum of money to 
be placed in a separate account in the town treasury, all as author- 
ized by Chapter 911 of the Acts of 1971, to be expended for the 
celebration in the year nineteen hundred and seventy-five or nineteen 
hundred and seventy- six of the two hundredth anniversary of the 
American Revolution, and to authorize the appointment of a committee 
to plan and carry out such celebration, or take any other action rel- 
ative thereto. 

Selectmen 



ARTICLE 25 . To see if the Town will vote to raise and appropriate 

a sum of money for the purchase of equipment for the 
use of the Public Works Department, or take any other action relative 
thereto. 

Selectmen 



ARTICLE 26 . To see if the Town will vote to raise and appropriate 
a sum of money to make repairs to the Lincoln Library, 
or take any other action relative thereto. 

Library Trustees 



35 



ARTICLE 27 . To see if the Town will vote to rescind the remaining 
unissued balance of the Water Main Loan authorized by 
vote of the Town under Article 23 of the Annual Town Meeting on 
March 27, 1971, said balance being $10,000. 

Water Commissioners 



Hereof fail not and make due return of this Warrant with your doings 
thereon to the Town Clerk, at or before the time for the meeting 
aforesaid. Given under our hands this fourteenth day of February 
in the year of our Lord one thousand nine hundred and seventy-two. 



Robert M. Gargill 
Kemon P. Taschioglou 
Warren R. Dwyer 
SELECTMEN OF LINCOLN 



36